Are the support payments paid or received deductible by the payer and taxable to the recipient?

Answer

Payer

Enter on line 220 of you tax return only the child support payments you made between January 1 of the year, and the date the election was accepted.

Child support payments made after this date are no longer deductible.

Enter on line 230 of your tax return the total amount of child support you paid during the year.

Recipient

Enter on line 128 of your tax return only the child support payments you received between January 1 of the year, and the date the election was accepted.

Child support payments received after this date are no longer taxable.

Enter on line 156 of your tax return the total amount of child support payments you received in the year.

You have told us:

• you paid or received child support only
• the court order or written agreement was made before May 1997
• the payer and recipient elected to make the child support payments not taxable or deductible by Form T1157, Election for Child Support Payments

Return to What amount can I claim or report?

Date modified:

2017-01-03